Cal. Code Regs. tit. 18 § 13983.3
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
A contingent obligation of a decedent is not allowable as a deduction until the contingency occurs.
NOTE: Reference: Section 13983, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13983.3